Final answer:
The main categories of cash flow activities on a statement of cash flows are operating, investing, and financing, which reflect how cash enters and leaves a company.
Step-by-step explanation:
The main categories of cash flow activities on the statement of cash flows are operating, investing, and financing. These categories reflect the different ways that cash can enter and leave a company. Operating activities include transactions related to the business's core operations, such as selling products or services. Investing activities involve the purchase or sale of long-term assets and other investments. Financing activities include transactions designed to finance the company through borrowing and repaying debt, issuing equity, and paying dividends.